The Ministry of Finance has taken note of concerns raised by stakeholders regarding the undertaking mandated on the GST Appellate Tribunal (GSTAT) portal at the initial stage of filing an appeal. The matter was formally brought to the attention of the authorities through a representation submitted by the Marwar GST Appellate Tribunal Bar Association.
Background
While filing an appeal before the GSTAT, taxpayers are required to enter the ARN/CRN of the impugned order. Until recently, the portal did not allow users to proceed unless they furnished the following undertaking:
“We hereby declare that this is our first appeal in the impugned order before the tribunal and we have previously neither filed any appeal/writ nor it is pending before any other legal forum including High Court/Supreme Court.”
Stakeholders highlighted that such an undertaking was not always feasible, especially in cases where writ petitions had earlier been filed before High Courts owing to the absence of a functioning tribunal. In situations where matters were later remanded to the tribunal, appellants could not truthfully provide the undertaking, resulting in an impediment to filing appeals.
It was further submitted that the requirement had no basis under the CGST Act, the CGST Rules, or the GSTAT (Appointment and Conditions of Service of President and Members) Rules, and therefore did not align with the statutory framework.
Portal Update
Taking cognisance of stakeholder feedback, the Government has carried out a revision to the undertaking text on the GSTAT portal. The modified declaration now reads:
“We hereby declare that this is our first appeal in the impugned order before the tribunal and we have previously neither filed any appeal nor it is pending before any other legal forum including High Court/Supreme Court; and that no writ petition at present is pending before any High Court / Supreme Court.”
Key Improvements
- The revised undertaking removes the earlier requirement to declare that no writ petition was ever filed, addressing concerns raised by taxpayers and legal practitioners.
- The declaration now focuses only on confirming that no writ petition is presently pending, allowing appellants who previously approached the High Court (but whose matters have been disposed of or remanded) to file their appeals without hindrance.
- This modification ensures procedural fairness while maintaining clarity and integrity in the appeal process.
Way Forward
The Government continues to engage with stakeholders to ensure smooth and transparent functioning of the GSTAT. Further technical or procedural refinements will be undertaken as required to facilitate ease of filing and uphold statutory compliance.
Source #GSTAT Portal
